https://www.taxtmi.com/caselaws?id=798431 Statutory limitation under the Central Goods and Services Tax Act applies independently to each financial year. A consolidated show-cause notice covering multiple financial years cannot bypass limitation applicable to earlier years, and separate year-wise demands in DRC-01 do not cure the invalidity of a common notice issued without jurisdiction. Where a jurisdictional defect is apparent from the record and requires no factual enquiry, writ jurisdiction under Article 226 remains available despite a statutory appellate remedy. An invalid notice also deprives the consequential adjudication order of legal effect, although fresh proceedings may be initiated in accordance with law. en-us Wed, 12 Aug 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798431 Statutory limitation under the Central Goods and Services Tax Act applies independently to each financial year. A consolidated show-cause notice covering multiple financial years cannot bypass limitation applicable to earlier years, and separate year-wise demands in DRC-01 do not cure the invalidity of a common notice issued without jurisdiction. Where a jurisdictional defect is apparent from the record and requires no factual enquiry, writ jurisdiction under Article 226 remains available despite a statutory appellate remedy. An invalid notice also deprives the consequential adjudication order of legal effect, although fresh proceedings may be initiated in accordance with law. Case-Laws GST Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798431